2008 (3) TMI 68

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....-1. This is an appeal filed by the Department.  2. Heard both sides.  3. The respondent has undertaken a series of activities like mining, loading, transporting and unloading of limestone from the mines belonging to ACC on the basis of a contract entered into with them.  The Commissioner (Appeals), after taking into account the evidence placed before him, came to a conclusion ....

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....ve carefully considered the submissions.  At the outset, we note that the contract is for a series of activities starting from mining to delivery of the lime stone to the designated place of the client.  The findings of the Commissioner (Appeals) that the loading is incidental to mining and transportation, appears reasonable.  We feel that the respondent cannot be considered as an a....